Grooming and Hygiene Products

This fact sheet defines and summarizes how Minnesota Sales and Use Tax applies to grooming and hygiene products.

Grooming and hygiene products, including for babies, are taxable.  

Definition

Grooming and hygiene products include:

• Antiperspirants
• Cleaning solutions (face wash, exfoliates, scrubs, douches, etc.)
• Mouthwash
• Shampoo
• Soaps (bar, liquid, body wash, powder, etc.)
• Suntan lotions and sunscreens  
• Toothpaste

The seven product categories listed are taxable even if prescribed by a licensed health care professional or if they meet the definition of over-the-counter drug.  

If a grooming and hygiene product can only be obtained by a prescription from a licensed health care professional, the product is exempt as a drug.

Products not listed above, are exempt as over-the-counter drugs if their packaging includes a "drug facts" panel or a statement of the active ingredients.

Not Grooming and Hygiene Products

An item that does not meet the grooming and hygiene product definition is taxable unless it meets the criteria for an over-the-counter drug. An over-the-counter drug must include a “drug facts” panel or a statement of the active ingredients.  

Many product categories include both taxable and exempt items. You will need to check the label to determine if an item is exempt or not.  

For example, some brands of body powders are exempt because they have a list of active ingredients. Other brands of body-powders are taxable because they do not list the active ingredients.  

Legal References and Resources

Minnesota Statutes

• 297A.67, subd. 7, Drugs; Medical Devices  

Publications

• Dietary Supplements
• Drugs
• Durable Medical Equipment
• Health Care Facilities
• Health Product Exemptions
• Local Sales and Use Tax
• Mobility Enhancing Equipment
• Prosthetic Devices
• Sales to Government
• Use Tax for Businesses